Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 209

209. Vessels. The exemption of certain vessels from taxation except for state purposes is as specified in subdivision (l) of Section 3 of Article XIII of the Constitution.

History.—Stats. 1974, Ch. 311, p. 593, in effect January 1, 1975, substituted "subdivision (z) of Section 3" for "Section 4".